642
Views
0
CrossRef citations to date
0
Altmetric
GENERAL & APPLIED ECONOMICS

Mechanism of incentives and accountability in rural institutions: Regional context in global dimensions of SDGS

, , , , &
Article: 2259274 | Received 03 Jun 2023, Accepted 06 Sep 2023, Published online: 08 Oct 2023

References

  • Abhayawansa, S., Adams, C. A., & Neesham, C. (2021). Accountability and governance in pursuit of Sustainable development goals: Conceptualising how governments create value. Accounting Auditing & Accountability Journal, 34(4), 923–14. https://doi.org/10.1108/AAAJ-07-2020-4667
  • Antlöv, H., Wetterberg, A., & Dharmawan, L. (2016). Village governance, community life, and the 2014 village law in Indonesia. Bulletin of Indonesian Economic Studies, 52(2), 161–183. https://doi.org/10.1080/00074918.2015.1129047
  • Bebbington, A., Dharmawan, L., Fahmi, E., & Guggenheim, S. (2006). Local capacity, village governance, and the political economy of rural development in Indonesia. World Development, 34(11), 1958–1976. https://doi.org/10.1016/j.worlddev.2005.11.025
  • Beekman, G., Bulte, E., & Nillesen, E. (2014). Corruption, investments and contributions to public goods: Experimental evidence from rural Liberia. Journal of Public Economics, 115, 37–47. https://doi.org/10.1016/j.jpubeco.2014.04.004
  • Biglari, S., Beiglary, S., & Arthanari, T. (2022). Achieving sustainable development goals: Fact or fiction? Journal of Cleaner Production, 332, 130032. https://doi.org/10.1016/j.jclepro.2021.130032
  • Bovens, M. (2007). Analyzing and assessing accountability: A conceptual framework 1. European Law Journal, 13(4), 447–468. https://doi.org/10.1111/j.1468-0386.2007.00378.x
  • Bovens, M. (2010). Two concepts of accountability: Accountability as a virtue and as a mechanism. West European Politics, 33(5), 946–967. https://doi.org/10.1080/01402382.2010.486119
  • Bowen, K. J., Cradock-Henry, N. A., Koch, F., Patterson, J., Häyhä, T., Vogt, J., & Barbi, F. (2017). Implementing the “Sustainable development goals”: Towards addressing three key governance challenges—collective action, trade-offs, and accountability. Current Opinion in Environmental Sustainability, 26, 90–96. https://doi.org/10.1016/j.cosust.2017.05.002
  • Breuer, A., & Leininger, J. (2021). Horizontal accountability for SDG implementation: A comparative cross-national analysis of emerging national accountability regimes. Sustainability, 13(13), 7002. https://doi.org/10.3390/su13137002
  • Broadbent, J., & Guthrie, J. (2008). Public sector to public services: 20 years of “contextual” accounting research. Accounting Auditing & Accountability Journal, 21(2), 129–169. https://doi.org/10.1108/09513570810854383
  • Burritt, R. L., & Welch, S. (1997). Accountability for environmental performance of the Australian commonwealth public sector. Accounting Auditing & Accountability Journal, 10(4), 4)532–561. https://doi.org/10.1108/09513579710367494
  • Central Bureau of Statistics-Central Sulawesi. (2022). Central Sulawesi Province in figures 2022. https://sulteng.bps.go.id/publication/2022/02/25/d8cccf7c0b42c3d9ff80b8c6/provinsi-sulawesi-tengah-dalam-angka-2022.html
  • Derks, M., & Romijn, H. (2019). Sustainable performance challenges of rural microgrids: Analysis of incentives and policy framework in Indonesia. Energy for Sustainable Development, 53, 57–70. https://doi.org/10.1016/j.esd.2019.08.003
  • Dougherty, M. J., Klase, K. A., & Song, S. G. (2000). The relationships between public finance issues, financial management issues, and conditions of fiscal stress in small and rural governments: The case of west Virginia. Journal of Public Budgeting, Accounting & Financial Management, 12(4), 545–565. https://doi.org/10.1108/JPBAFM-12-04-2000-B002
  • Douglas, D. J. (2005). The restructuring of local government in rural areas: A rural development perspective. Journal of Rural Studies, 21(2), 231–246. https://doi.org/10.1016/j.jrurstud.2005.01.003
  • Fitriani, D., Shauki, E. R., & Pratiwi, S. C. (2020). Village fund accountability and gendering in masculine hegemonic institutions: A study during COVID-19. ASEAN Journal of Community Engagement, 4(2), 386–415. https://doi.org/10.7454/ajce.v4i2.1106
  • Furqan, A. C., Wardhani, R., Martani, D., & Setyaningrum, D. (2020). The effect of audit findings and follow-up audit recommendations on the financial report and public service quality in Indonesia. International Journal of Public Sector Management, 33(5), 535–559. https://doi.org/10.1108/IJPSM-06-2019-0173
  • Furqan, A. C., Wardhani, R., Martani, D., Setyaningrum, D., & Ntim, C. G. (2021). Financial reporting, public services and local executives’ re-electability in Indonesia. Cogent Business & Management, 8(1), 1939229. https://doi.org/10.1080/23311975.2021.1939229
  • Gupta, D., Fischer, H., Shrestha, S., Ali, S. S., Chhatre, A., Devkota, K., & Rana, P. (2021). Dark and bright spots in the shadow of the pandemic: Rural livelihoods, social vulnerability, and local governance in India and Nepal. World Development, 141, 105370. https://doi.org/10.1016/j.worlddev.2020.105370
  • Harun, H., Graham, P., Kamase, H. P., & Mir, M. (2021). A critical analysis of the impacts of financial literacy and NPM on village funds initiative in Indonesia. International Journal of Public Administration, 44(4), 336–345. https://doi.org/10.1080/01900692.2020
  • Hickmann, T., Biermann, F., Spinazzola, M., Ballard, C., Bogers, M., Forestier, O., Yunita, A., Kim, R. E., Montesano, F. S., Peek, T., Sénit, C.-A., van Driel, M., Vijge, M. J., & Yunita, A. (2022). Success factors of global goal-setting for sustainable development: Learning from the millennium development goals. Sustainable Development, 31(3). https://doi.org/10.1002/sd.2461
  • Husnah, H., & Adam, R. P. (2022). Challenges and strategic issues in Regional development: Analysis of Regional performance enhancement strategies. Economic and Business Horizon, 1(2), 13–22.
  • Jolliffe, I. T. (2002). Principal component analysis (2nd ed.). Springer. https://doi.org/10.1007/0-387-22440-8_13
  • Lauwo, S. G., Azure, J.-C., & Hopper, T. (2022). Accountability and governance in implementing the Sustainable development goals in a developing country context: Evidence from Tanzania. Accounting Auditing & Accountability Journal, 35(6), 1431–1461. https://doi.org/10.1108/AAAJ-10-2019-4220
  • Mulgan, R. (2000). Comparing accountability in the public and private sectors. Australian Journal of Public Administration, 59(1), 87–97. https://doi.org/10.1111/1467-8500.00142
  • Mulyana, M., Din, M., Mustamin, M., Amir, A. M., Karim, F., & Betty, B. (2022). Local government own-source revenue and general allocation funds on capital expenditure: Economic growth as moderating variable. Arthatama, 6(1), 44–54.
  • Pratolo, S., Sofyani, H., & Maulidini, R. W. (2022). The roles of accountability and transparency on public trust in the village governments: The intervening role of COVID-19 handling quality services. Cogent Business & Management, 9(1), 2110648. https://doi.org/10.1080/23311975.2022.2110648
  • Sabet, N. S., & Khaksar, S. (2020). The performance of local government, social capital and participation of villagers in sustainable rural development. The Social Science Journal, 1–29. https://doi.org/10.1080/03623319.2020.1782649
  • Setyaningrum, D., Gani, L., Martani, D., & Kuntadi, C. (2013). The effect of auditor quality on the follow-up of audit recommendation. International Research Journal of Business Studies, 6(2), 89–104. https://doi.org/10.21632/irjbs.6.2.89-104
  • Sofyani, H., Yaya, R., & Saleh, Z. (2022). Transparency and community trust in village government: Does corruption perception matter? Financial Accountability & Management, 39(2), 1–19. https://doi.org/10.1111/faam.12351
  • Speer, J. (2012). Participatory governance reform: A good strategy for increasing government responsiveness and improving public services? World Development, 40(12), 2379–2398. https://doi.org/10.1016/j.worlddev.2012.05034
  • Surachman, E. N., & Astuti, R. D. (2020). An analysis of village fund implementation in central java province: An institutional theory approach with a modeling institutional aspect. Indonesian Treasury Review: Journal of Treasury, State Finance and Public Policy, 5(3), 203–215. https://doi.org/10.33105/itrev.v5i3.204
  • Vasstrøm, M., & Normann, R. (2019). The role of local government in rural communities: Culture-based development strategies. Local Government Studies, 45(6), 848–868. https://doi.org/10.1080/03003930.2019.1590200